Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Parallel CGST and SGST proceedings for irregular input tax credit availment require examination of whether both proceedings concern the same credit-disallowance charge arising from discrepancies between suppliers' GSTR-1 and the taxpayer's GSTR-3B. Applying the Supreme Court's twofold test, the High Court directed the SGST authority to reconsider the taxpayer's reply and documents and determine charge overlap. If the charge is identical to that in the CGST proceedings, it may be dropped; the separate audit-based allegation of underreported tax liability may be adjudicated independently. The assessment order was set aside and remanded for fresh adjudication, with merits left open.
Parallel CGST and SGST proceedings for irregular input tax credit availment require examination of whether both proceedings concern the same credit-disallowance charge arising from discrepancies between suppliers' GSTR-1 and the taxpayer's GSTR-3B. Applying the Supreme Court's twofold test, the High Court directed the SGST authority to reconsider the taxpayer's reply and documents and determine charge overlap. If the charge is identical to that in the CGST proceedings, it may be dropped; the separate audit-based allegation of underreported tax liability may be adjudicated independently. The assessment order was set aside and remanded for fresh adjudication, with merits left open.
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